Appendix 1: Adjustment Data on an End-of-Period Spreadsheet Alert Security Services Co. offers security services to business clients. The trial balance for Alert Security Services has been prepared on the following end-of-period spreadsheet for the year ended October 31, 20Y3: Alert Security Services Co. End-of-Period Spreadsheet For the Year Ended October 31, 20Y3 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 135 Accounts Receivable 360 Supplies 36 Prepaid Insurance 54 Land 450 Equipment 180 Accum. Depr.-Equipment 18 Accounts Payable 162 Wages Payable 0 Common Stock 270 Retained Earnings 576 Dividends 36 Fees Earned 405 Wages Expense 90 Rent Expense 54 Insurance Expense 0 Utilities Expense 27 Supplies Expense 0 Depreciation Expense-Equip. 0 Miscellaneous Expense 9 1,431 1,431 1,431 The data for year-end adjustments are as follows: a. Fees earned, but not yet billed, $36. b. Supplies on hand, $18. c. Insurance premiums expired, $45. d. Depreciation expense, $18. e. Wages accrued, but not paid, $18. Enter the adjustment data, and place the balances in the Adjusted Trial Balance columns. If a box does not require an entry, leave it blank. Enter all amounts as positive numbers. Alert Security Services Co. End-of-Period Spreadsheet (Work Sheet) For the Year Ended October 31, 20Y3 Unadjusted Trial Adjustments Adjustments Balance Credit - Debit - Credit Account Title Unadjusted Trial Balance Debit Adjusted Trial Balance Debit Adjusted Trial Balance Credit Cash 135 Accounts Receivable 8 360 36 Supplies Prepaid Insurance 54 Land 450 180 Equipment Accum. Depr.- Equipment Accounts Payable 18 162 Wages Payable 0 Common Stock 270 Retained Earnings 576 Dividends 36 Fees Earned 405 Wages Expense 90 Rent Expense 54 Insurance Expense 0 Utilities Expense 27 0 0 Supplies Expense Depreciation Expense-Equip. Miscellaneous Expense 9 Totals 1431 1431